Count from the service date
The period runs from when the notice is served on the portal, which may be earlier than the date you first saw it.
GST notice reply · DRC-01, ASMT-10 and summons
Received a GST notice? Reply on time, and reply well.
A GST notice is not the end of the world, but the deadline is strict and the tone of your reply matters. This guide explains the common notices, what each one asks for, how to reply on the portal, and how to build an answer that officers can actually act on.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / Know what you received
The notices you are most likely to see
The notice number and the section it cites tell you what the officer is doing. Read both before you start drafting, because the reply has to answer the specific legal step being taken.
| Notice | Why it is issued | How you reply |
|---|---|---|
| DRC-01A | Pre-show-cause intimation of a possible shortfall. | Pay and close, or explain in the notice's reply option. |
| DRC-01 | Show-cause notice for a demand under Section 73 or 74. | Reply in DRC-06, or pay in DRC-03. |
| ASMT-10 | Return selected for scrutiny under Section 61. | Reply in ASMT-11 with explanations and documents. |
| Summons | Attendance or production of records under Section 70. | Attend, or ask for an adjournment in writing. |
| Section 148 notice | Reopening of an assessment for an earlier period. | Reply within the stated time, addressing the reasons. |
Read the section number.
A Section 73 notice (non-fraud) and a Section 74 notice (fraud or suppression) carry different limitation periods and penalty consequences. Confirm which section applies before you decide how to respond.
02 / Clock management
Deadlines, and how to protect yourself
Most of the damage in a notice case comes from a missed date rather than a weak argument. Set the clock the moment the notice appears on the portal.
Ask early, in writing
If you need more time, request it before the deadline and give reasons. Extensions are discretionary, so do not assume one will be granted.
Keep proof of filing
Save the acknowledgement and reference number for every reply, so you can show when you responded.
Watch the appeal window
If an order is passed, the appeal period under Section 107 is separate and can be short. Do not let it lapse while you negotiate.
03 / Replying on the portal
How to reply, step by step
- 01
Open the notice
Go to View Notices and Orders, read the whole notice, and download the attachments. Note the section, the period and the amount claimed.
- 02
Reconcile the figures
Pull your ledger, returns, invoices and payment challans for the period. Find out where the department's numbers come from before you argue with them.
- 03
Draft a point-by-point reply
Number each point in the notice and answer it directly, with the document that supports it. Avoid general statements.
- 04
Attach documents with clear names
Label each file so the officer can match it to the point. Keep file sizes and formats within the portal's limits.
- 05
Choose the right form and sign
File the reply in the form the notice directs, such as DRC-06 or ASMT-11, and sign with a DSC or EVC.
- 06
Track the outcome
Watch for a hearing date or a further order. If a personal hearing is granted, prepare a short summary and the key documents in advance.
04 / Writing the reply
What makes a reply effective
- Lead with the answer. State whether you accept, partly accept or dispute each point before explaining why.
- Reconcile, do not just assert. A table that matches the department's figures to your books, with a reason for each difference, is far more persuasive than a paragraph.
- Separate errors from disagreements. Correct genuine clerical errors and say so. Argue only the points you can defend under the law.
- Acknowledge timing. If a return was filed late or a credit was claimed in the wrong period, explain the cause and show what you have since corrected.
- Keep the tone calm. Officers read many replies. A factual, respectful reply is easier to accept than an angry one.
A reconciliation beats a rhetorical argument.
If the notice says your GSTR-1 and GSTR-3B differ, a schedule that shows each invoice, the difference and its cause usually resolves the matter faster than any legal submission.
05 / If the date has passed
What to do if you missed the deadline
A missed date is serious, but it is rarely the end. Act immediately, and do not wait for a reminder.
- File the reply now, even if it is not complete, and mark it as a late reply with the date of your delay.
- Explain the cause of the delay plainly and with proof, such as illness, a system failure or a change of contact details.
- If an order has already been passed, check its appeal period and file an appeal under Section 107 within time.
- Ask for a personal hearing if the matter turns on facts that a written reply cannot settle.
Try not to rely on the portal as a sign of receipt.
Save the acknowledgement or screenshot each time you file. If the portal shows a reply as pending, follow up through the notice's reply channel before the next deadline.
Questions people ask
Frequently asked questions
What is a GST notice?
A GST notice is a formal communication from the tax department asking for information, an explanation, a payment or a hearing. It may relate to a mismatch in returns, a demand for tax, an audit, a registration issue or a summons. Every notice states its legal section and a date by which you must respond, and you should treat that date as binding.
Where do I find my GST notices?
Log in to the GST portal and go to Services → User Services → View Notices and Orders. Notices are also sent to the email and mobile number on your registration. Check the portal directly, because a notice can exist there even if an email went to spam or to a former address.
What is a DRC-01 notice?
DRC-01 is the show-cause notice used for a demand of tax under Section 73 (non-fraud cases) or Section 74 (fraud, wilful misstatement or suppression). It sets out the proposed demand and the grounds. Your reply is filed in DRC-06, and you can accept the demand and pay in DRC-03 with or without a reply.
What is a DRC-01A notice?
DRC-01A is a pre-show-cause intimation. It tells you the department has found a possible shortfall and gives you a chance to pay the amount and close the matter, or to explain. It is not a formal demand, but ignoring it can lead to a full DRC-01 notice, so reply promptly.
What is an ASMT-10 notice?
ASMT-10 is issued when your return is selected for scrutiny under Section 61. You reply in ASMT-11 with explanations and documents for the points raised. The officer then reviews the reply, and may pass an order in ASMT-12 or issue a show-cause notice.
What is a summons under Section 70?
A summons requires you, or a person in charge of your business, to attend and give evidence or produce documents. It is a legal obligation, so attend on the date given or ask in writing for a short adjournment with reasons. Keep the original summons and a record of what you produced.
What is a Section 148 notice?
A Section 148 notice is issued when the officer believes income or tax has escaped assessment for a period and wants to reopen it. Reply within the time stated, and address the reasons supplied. Ask for the reasons in writing if they are not clear to you.
What is a DRC-07 or DRC-08 notice?
These are orders rather than notices. DRC-07 is a summary order of demand after a proceeding, and DRC-08 records a payment made against a demand. Check the order for the appeal period, because appeal under Section 107 has its own time limit, and paying a demand does not automatically close the matter.
How long do I have to reply?
It depends on the notice. Show-cause notices usually allow a stated period, often around 30 days, and scrutiny replies in ASMT-11 have a shorter window. Always read the date on the notice itself, and count from when it was served on the portal. If you need more time, ask in writing before the deadline, because extensions are at the officer's discretion.
How do I file a reply on the portal?
Open the notice from View Notices and Orders, then use the reply option for the relevant form, such as DRC-06 for a show-cause notice or ASMT-11 for scrutiny. Answer each point, attach documents, and sign with a DSC or EVC. Save the acknowledgement and the reference number for your records.
Can I pay the amount instead of replying?
Yes, for a show-cause notice you can pay the tax and interest and, where applicable, the penalty in DRC-03 to settle the matter. Paying does not admit a wrong on its face, but it can close the demand. Weigh it against a reply where you disagree, and check whether a reduced penalty applies before paying.
What if the notice is wrong or I think it was sent in error?
Reply and say so, with the reasons and documents. Do not ignore it. Mention the mismatch, the period and the return numbers, and attach reconciliation statements or invoices that show the correct position. If the notice is clearly issued to the wrong GSTIN, say that too.
Do I need a professional to reply?
Not always. Simple mismatches can often be answered with a clear reconciliation. Complex demands, fraud allegations, a summons or large sums are better handled with a chartered accountant, tax practitioner or lawyer who can speak for you at a hearing.
What if I miss the deadline?
Act at once. File the reply as soon as possible, with a short explanation of the delay and any cause that was beyond your control. Do not wait for the department to chase you. If an order has already been passed, check the appeal period under Section 107, because that clock runs separately.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file replies or access private notices. Confirm the notice and its deadline on the GST portal, and use the CBIC sources for the rules.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.